If any provision of this chapter or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application. To this end, the provisions of this chapter are severable.
Ark. Code Ann. § 4-32-1306
Severability
Known as the Small Business Entity Tax Pass Through Act
The act spans §§ 4–4 (91 sections).
Acts 1993, No. 1003, § 1311.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.